In $${ PO }_{ 4 }^{ 3- }$$, the formal charge on each oxygen atom and the $$P-O$$ bond order are $$-0.75,1.25$$ respectively.
$$\left[O-\underset{O}{\underset{||}{\overset{O}{\overset{|}{P}}}}-O\right]^{3-} \leftrightarrow
\left[O-\underset{P}{\underset{|}{\overset{O}{\overset{|}{P}}}}=O\right]^{3-}$$
$$\left[O-\underset{O}{\underset{|}{\overset{O}{\overset{||}{P}}}}-O\right]^{3-} \leftrightarrow
\left[O=\underset{P}{\underset{|}{\overset{O}{\overset{|}{P}}}}-O\right]^{3-}$$
Bond order $$=\cfrac { \text { Number of bonds} }{ \text {Number of Resonating structures} } =\cfrac { 5 }{ 4 } =1.25$$
In a given resonance structure, the O atom that forms double bond has formal charge of 0 and the remaining 3 O atoms have formal charge of -1 each.
In the resonance hybrid, a total of -3 charge is distributed over 4 O atoms. Thus the formal charge of each O atom is $$\dfrac {-3}{4} = -0.75$$.
Note:
To calculate the formal charge, the following formula is used.
Formal Charge $$=$$ [Number of valence electrons on atom] $$–$$ [non-bonded electrons $$+$$ number of bonds]
For O atom that forms double bond with P atom,
Formal Charge $$=$$ 6] $$–$$ [4 $$+$$2] $$=$$ 0.
For O atom that forms single bond with P atom,
Formal Charge $$=$$ 6] $$–$$ [6 $$+$$1] $$=-$$ 1.